Craddock United States Internal Revenue Service v. Craddock’s Empirical Analysis
Citation profile
1 district · 2 state decisions
How this case has been cited
Cited by 14 later decisions — most recently April 2020
1 district · 2 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 6651 · 26 U.S.C. § 6662 · 26 U.S.C. § 7206 · 26 U.S.C. § 7805 · 26 U.S.C. § 846
Relies on United States v. Boyle · Stone v. Immigration & Naturalization Service · Lombard v. Marcera · National Muffler Dealers Assn., Inc. v. United States · United States v. Pomponio
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“failed to exercise 'ordinary business care and prudence' in ensuring his returns were timely filed and failed to show that he was 'unable' to file the returns on time.”
1 later decision quote this exact passage · from the majority“Dustin v. Commissioner, 467 F.2d 47, 50 (9th Cir.1972) (internal quotation marks omitted); Oliver v. Commissioner, 73 T.C.M. (CCH) 2035, 2051 , 1997 WL 66769 (1997) (”
1 later decision quote this exact passage · from the majority“'If every taxpayer who ... was too busy to file a return escaped the penalty for failure to file, our tax system would soon collapse.”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.